Title 23 — ALCOHOLIC BEVERAGES
13 chapters · 284 sections in this title.
Idaho Code § 23-1050A Collection and enforcement
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23-1050A. Collection and enforcement. The collection and enforcement procedures provided by the Idaho income tax act, sections 63-3042 through 63-3065A, inclusive, and sections 63-3068 and 63-3075, Idaho Code, shall apply and be available to the state tax commission for enforceme…
Idaho Code § 23-1051 Regulations
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23-1051. Regulations. The state tax commission shall be, and it is hereby, authorized to adopt and promulgate such rules and regulations as may be necessary to assure payment of taxes on beer, including, but not limited to, rules and regulations; prescribing the form and content …
Idaho Code § 23-1052 License revocation or suspension for failure to pay or report tax
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23-1052. License revocation or suspension for failure to pay or report tax. Failure to make any report or to pay any taxes at the times required shall be grounds for the director to suspend or revoke the license or certificate of approval held by the person so defaulting in the m…
Idaho Code § 23-1053 Audits of records of licensee
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23-1053. Audits of records of licensee. For the purpose of ascertaining compliance with the provisions of section 23-1047 the state tax commission may, as often as it deems advisable, examine the accounts, records, documents and transactions, pertaining to or affecting the beer b…
Idaho Code § 23-1054 Refund of taxes
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23-1054. Refund of taxes. (1) If the tax commission determines that any amount due under this chapter has been paid more than once or has been erroneously or illegally collected or computed, the commission shall set forth that fact in its records and the excess amount paid or col…
Idaho Code § 23-1055 Unlawful sale, purchases and acts
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23-1055. Unlawful sale, purchases and acts. It shall be unlawful: (a) for any brewer manufacturing beer outside this state or for any foreign distributor to sell beer for resale or consumption in this state except to dealers and wholesalers licensed in this state; (b) for any dea…
Idaho Code § 23-1056 Use of alternative method — Time when authorized
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23-1056. Use of alternative method — Time when authorized. Use of said alternative method of payment of taxes imposed on beer as provided for in sections 23-1047 through 23-1055, shall not be authorized until the state tax commission shall adopt and promulgate a regulation permit…
Idaho Code § 23-1057 contract brewing
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23-1057. contract brewing. (1) A contractee brewer may enter into a contractual relationship with a contractor brewer to contractually produce beer for the contractee brewer to the extent allowed by federal law. (2) Both the contractee brewer and the contractor brewer shall be se…